Form 8615, Tax for Certain Children Who Have Unearned Income
For children under age 18 and certain older children, unearned income over $2,100 is taxed at the parent's rate if the parent's rate is higher than the child's. If the child's unearned income is more than $2,100, use this form to figure the child's tax.
Other Items You May Find Useful
Publication 501, Exemptions, Standard Deduction, and Filing Information
Publication 929, Tax Rules for Children and Dependents
Comment on Form 8615
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